The Elecnor Group and therefore IQA are aware that social responsibility and good corporate governance play an increasingly important role in society and within business organisations.

That is why the board of directors of Elecnor, S.A., as the parent company of the Group which IQA belongs to, considers appropriate to approve a tax governance framework that ensures that the Group's actions and operations are governed by clear principles, values and rules that allow any employee, person or entity that has a relationship with the Group or, where appropriate, with the board of directors itself, to make the appropriate decisions to comply with tax legislation.